Development allowance for tea plantations extended to lessees, allowing plantation claims despite lack of ownership status. Section 33A's development allowance, though framed for land 'owned' by the assessee engaged in tea cultivation, is to be administratively extended to lessees of tea garden land; Income-tax Officers must be instructed to allow the allowance to qualifying lessee-occupiers.
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Provisions expressly mentioned in the judgment/order text.
Development allowance for tea plantations extended to lessees, allowing plantation claims despite lack of ownership status.
Section 33A's development allowance, though framed for land "owned" by the assessee engaged in tea cultivation, is to be administratively extended to lessees of tea garden land; Income-tax Officers must be instructed to allow the allowance to qualifying lessee-occupiers.
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